To practice as a CPA, one must have a valid certificate issued by the board of accountancy in one of the country’s 55 jurisdictions, which consists of the 50 states, the District of Columbia, Puerto Rico, Guam, U.S. Virgin Islands and Commonwealth of the Northern Mariana Islands. Each jurisdiction has individual requirements for licensure in terms of experience and education, but the one common denominator is the Uniform CPA Examination, which the AICPA creates and grades. In addition to testing knowledge of accounting and auditing, regulation and business concepts via multiple-choice questions, the CPA Exam includes simulations and written communications.
A lot has changed over the last 100 years with the evolution of the CPA profession. Old fashioned calculators gave rise to Microsoft Excel. Stacks of financial statements have morphed into data in the Cloud. And many CPAs have expanded beyond auditing or tax services through the growth of specializations such as IT assurance, financial planning and business valuation.
Despite all the change, one notable constant has remained – the Uniform CPA Examination’s alignment with professional practice and the work of newly licensed CPAs. This alignment has continuously ensured that those earning licensure have demonstrated the requisite knowledge and skills vital to protecting the public interest.
Construction crews don’t build a 100-story skyscraper without a structural design plan. An amateur runner doesn’t jump into the New York City Marathon without having logged a substantial number of miles and completing a qualifying race. And neither you nor I can simply hop into a rocket and head off for a leisurely space walk without extensive training.
The point is, as a CPA candidate, when you finally set foot in a testing center, you should have thoroughly studied and become familiar with the Exam’s content. One of the best ways to do this: Study the AICPA’s CPA Examination Blueprints.
As the Exam’s developer, the AICPA publishes the Exam Blueprints, which is an in-depth, section-by-section guide for candidates preparing to test. If you’re planning to sit for the Exam and said to yourself, What are the Blueprints?, you need to dig in right away because you’ll:
The number 75 has various meanings around the world. It can sometimes denote a diamond anniversary. It’s the age limit for a juror in England and Wales. Science junkies know it as the atomic number for the chemical element Rhenium. And here in the U.S., it’s the number of balls in a standard game of Bingo; something which I’m sure fans of the game are quite aware of at their Friday night get-togethers.
But, the number 75 holds no greater significance in this world than for the 100,000-plus of you who sit for the Uniform CPA Examination each year. Achieve that number or higher on any of the four sections of the exam, and you’re one step closer to licensure.
A common misconception for those new to the CPA exam is that 75 is a percentage or number of questions answered correctly. No, you don’t get a “C” on the exam if you score a 75. It’s simply the passing mark that signifies you have demonstrated the minimum knowledge and skills necessary to protect the public interest as a CPA.
The Q2, Q3, and Q4 2017 score release dates are posted to the Score Release Timeline page of the AICPA’s CPA Exam page. Candidates should pay special attention to the tables below as scores will only be released once following the close of each testing window. The score holds were previously announced in December 2016. For complete information regarding Exam scoring, please visit the Examination Scoring and Scoring FAQ pages.
The National Association of State Boards of Accountancy will release scores to candidates and state boards of accountancy based upon the target score release dates listed in the tables below.